Extended period of limitation cannot be invoked on a legitimate buyer
Last updated: 04 July 2023
Court :
CESTAT, Kolkata
Brief :
The CESTAT, Kolkata in M/s Jai Balaji Industries Limited v. Commissioner of Central Excise [Excise Appeal no. 9 of 2011 dated June 26, 2013] had set aside the order demanding excise duty and held that the buyer who has paid a valuable consideration could not be proceeded upon by taking the aid of a larger period of limitation as per Section 11A(1) of the Central Excise Act, 1944 unless it is proved that the buyer was also involved in fraud.
Citation :
Excise Appeal no. 9 of 2011 dated June 26, 2013
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Bimal Jain
Published in GST
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